Excise Tax on Alcoholic Beverages

An excise tax is imposed upon all alcoholic beverages (except alcoholic beverages manufactured in Guam) sold in Guam by manufacturer, manufacturer’s agents, rectifiers or wholesalers or sellers of alcoholic beverages selling alcoholic beverages with respect to which no tax has been paid within areas of which the Federal government exercises jurisdiction at the following rates:

(a)Malted Fermented Beverage. A tax in the amount of Seven Cents ($0.07) per each twelve

(12)fluid ounces or fraction thereof on all malted fermented beverages to be applied to the measure of the container in which it is offered for sale.

(b)Distilled Beverages. A tax in the amount of Eighteen Dollars ($18.00) per gallon on all distilled beverages to be applied to the measure of the container in which it is offered for sale; provided further that any fraction of One Cent ($0.01) shall be taken as a whole cent.

(c)Vinous Beverages. A tax at the rate of Four Dollars and Ninety Five Cents ($4.95) per wine gallon on all vinous beverages to be applied to the measure of the container in which it is offered for sale; provided, however, that the tax levied by this Section shall be prorated in units of measure less than one

(1)gallon; and provided further, that any fraction of One Cent ($0.01) shall be taken as a whole cent. CH. 26 BUSINESS PRIVILEGE TAX LAW

(d)[Repealed.]

(e)Proceeds of Excise Tax on Alcoholic Beverages. All proceeds from taxes collected under this Section shall be deposited in the “Healthy Futures Fund” created pursuant to 11 GCA § 26603(d).